Reduction Scellier: decline in 2011
A global reduction of 10 % will be applied to reductions and tax credits included in the field of the current global upper limit of certain fiscal advantages in the income tax, within the framework of the finance bill for 2011. In 2012, the rates of reduction Scellier will still decrease.
Rate of the tax reduction following the cases:
|
Reservation deadline of the property |
Signature deadline of the authentic act |
Housing BBC |
Housing not BBC |
|
|
2010/12/31 |
25 % |
25 % |
|
2010/12/31 |
2011/03/31 |
25 % |
15 % |
|
|
2011/03/31 (without reservation) |
22 % |
13 % |
|
|
after 2011/03/31 |
22 % |
13 % |
|
